Demand for equipment built by Caterpillar Inc. and others could receive a bounce from the fiscal cliff deal. A one-year extension­ of the accelerated “bonus” depreciation program will allow companies to deduct up to 50 percent of the cost of new capital equipment and property from their federal ­taxes. The program was set to expire at the end of 2012 before it received a reprieve. Other manufacturers, including Paccar­ Inc. and Deere & Co., also­ saw their stocks rise.